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The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Chen, Ming-Chin - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 75-89
The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits...
Persistent link: https://www.econbiz.de/10011844392
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Does schedule UTP have uniform long-run effects on corporate tax planning?
Honaker, Kim; Sharma, Divesh S. - In: The journal of the American Taxation Association : a … 39 (2017) 2, pp. 63-79
Persistent link: https://www.econbiz.de/10011881228
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Tax bunching of very high earners : evidence from Australia's Division 293 tax
Carter, Andrew; Breunig, Robert - 2023
Persistent link: https://www.econbiz.de/10014252408
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Beyond borders : uncertainty in supragovernmental tax enforcement and corporate investment
Fox, Zackery D.; Jacob, Martin; Wilde, Jaron H.; … - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 233-261
Persistent link: https://www.econbiz.de/10013499354
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Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah; Romney, Miles; Utke, Steven - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
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Tax incentives for research and development and their use in tax planning
Pfeiffer, Olena; Spengel, Christoph - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10011745029
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Tax incentives and tax aggressiveness : a study on electrical and electronics companies in Malaysia
Rohani, Sharifah Saidatul Balkiah Syed; Mohd Rizal Palil; … - In: Asian journal of accounting & governance 20 (2023), pp. 1-14
Persistent link: https://www.econbiz.de/10014555604
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The investment and financing decisions of closely held firms when there is a tax on the equity premium
Færli, Erik; Raknerud, Arvid - 2009
Persistent link: https://www.econbiz.de/10003885491
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Substitutions- oder Komplementenhypothese im Rahmen der Ausschüttungspolitik schweizerischer Kapitalgesellschaften : eine empirische Studie
Pick, Tobias; Schanz, Deborah; Niemann, Rainer - 2008
gezeigt, dass Aktienrückkäufe statistisch signifikant als flexible Ergänzung zur Dividende eingesetzt werden … repayments or dividend payments. By means of a regression analysis we separate firm-specific and industry-specific influences. We … show that share repurchases are used in addition to dividend payments rather than substituting them. In contrast, par value …
Persistent link: https://www.econbiz.de/10003872123
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Zur Relevanz der Ausschüttungspolitik : Sonderausschüttungen unter dem Einfluss des körperschaftsteuerlichen Anrechnungsverfahrens bei sinkenden Steuersätzen
Kaserer, Christoph; Wenger, Ekkehard; Roos, Stephanie - In: Börsen, Banken und Kapitalmärkte : Festschrift für …, (pp. 611-647). 2006
Persistent link: https://www.econbiz.de/10003564122